[Kevin]

LSU < Texas
Auburn = Oklahoma
Tennessee = Texas Tech
Alabama = Nebraska
Florida > Iowa State
Georgia > Texas A&M
Ole Miss < Missouri (remember 37-0?)
Arkansas < Oklahoma State
South Carolina < Kansas State
Kentucky < Kansas
Vanderbilt < Baylor
Miss. State = Colorado

I think they are pretty comparable. In fact, the Big 12 looks a lot better on its lower end than the SEC does. I'd take any of the weaker 6 Big 12 teams (except maybe Colorado) over any of the weaker SEC teams.

The top 6 I think are fairly comparable. I think Oklahoma, Texas, and Texas Tech would run with anyone in the SEC, maybe Nebraska and Missouri (we'll soon see, but both have looked very good).

In '05, if you want to compare bowl matchups, the SEC went 3-3 in bowls while the Big 12 went 5-3. I think your case for being better "hands down" is pretty weak really.